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ViaTOLL fees - how to include them in tax costs?

Every entrepreneur using a passenger car or truck in the company was obliged to pay a toll on a toll motorway while on the road. To make it easier for drivers to move on the road, the viaTOLL system was created, thanks to which the payment of tolls on selected sections of toll motorways managed by GDDKiA allows you to pay them manually at toll collection points or via the electronic toll collection system. The legal basis for the introduction of the viaTOLL system in Poland is the Act on Public Roads of March 21, 1985 (Journal of Laws of 1985, No. 14, item 60, as amended). Read what the viaTOLL fees are and how to include them in tax costs.

What is the viaTOLL system?

To put it simply, viaTOLL is a modern toll collection system for selected sections of toll motorways managed by GDDKiA (including A2 Konin - Stryków and A4 Bielany Wrocławskie - Sośnica).

The system technology is based on short-range wireless communication. There are gantries on toll roads that are equipped with antennas. These in turn enable communication between the relay and the viaBOX (on-board communication device) in the vehicle.

Drivers who drive under the gantry in a vehicle equipped with an on-board unit will be charged a toll for the specified toll road section (viaTOLL tolls). ViaBOX notifies users that it has been invoiced, emitting a single signal.

The process of calculating the viaTOLL toll is automatic. The driver does not have to reduce the speed of the car or stop.

It should be added that viaTOLL is not the only payment system in Poland. There are also manual payment systems that are administered by private companies.

Viatoll fees depend on the type of vehicle

According to the wording of Art. 13 sec. 1 point 3 of the Act on Public Roads, the viaTOLL system covers all motor vehicles and vehicle combinations with a maximum permissible weight of more than 3.5 tons. In addition, buses can be included in this catalog, regardless of their permissible total weight.

The vehicles required to pay the viaTOLL toll include:

tractor units without a semi-trailer with a permissible total weight of more than 3.5 tons,
tractor units with a semi-trailer with a permissible total weight of more than 3.5 tons,
minibuses with less than 9 seats with a trailer with a total permissible total weight of the vehicle and trailer over 3.5 tons.

A passenger car with a trailer that travels on a tolled section, and its permissible total weight exceeds 3.5 tons, is also subject to toll. Appropriate registration can be made at a Customer Service Point or at a Distribution Point. Their list is available on the official website of the viaTOLL system. However, in order to avoid queues or additional formalities, you can pre-register at the viaTOLL Customer Service Call Center and via their website. After registration, it will also be necessary to properly install the viaBOX in the vehicle.

Viatoll fees - fee rates and payment methods

ViaTOLL system users may pay viaTOLL tolls before or after driving tolled sections of the motorway. It all depends on the type of account they set up during registration. For accounts with a prepayment system, the following are acceptable:

credit cards,
debit cards,
fleet cards
and cash

For accounts with deferred payment, two payment options are possible - through fleet cards and in the form of bank transfers. In addition, payments can be made at the Customer Service Point.

ViaToll tolls are calculated on the basis of the rates described in Annexes 3 and 4 to the Regulation of the Council of Ministers on the list of national roads or their sections on which electronic tolls are collected and the rates of electronic tolls. They are as follows:

The rate of electronic toll for national roads of A and S class or their sections, on which electronic toll is collected

Vehicle category	Electronic toll rate for 1 km of national road (in PLN)
	Vehicle classes in EURO depending on the exhaust emission limits
	max. EURO 2	EURO 3	EURO 4	min. EURO 5
Motor vehicles with a maximum permissible weight of more than 3.5 t and less than 12 t	0,40	0,35	0,28	0,20
Motor vehicles with a permissible total weight of at least 12 tons	0,53	0,46	0,37	0,27
Buses regardless of the permissible total weight	0,40	0,35	0,28	0,20

Electronic toll rates for national roads of class GP and G or their sections, on which electronic toll is collected:

Vehicle category	Electronic toll rate for 1 km of national road (in PLN)
	Vehicle classes in EURO depending on the exhaust emission limits
	max. EURO 2	EURO 3	EURO 4	min. EURO 5
Motor vehicles with a maximum permissible weight of more than 3.5 t and less than 12 t	0,32	0,28	0,22	0,16
Motor vehicles with a permissible total weight of at least 12 tons	0,42	0,37	0,29	0,21
Buses regardless of the permissible total weight	0,32	0,28	0,22	0,16

In accordance with the provisions of Council Directive 70/220 / EEC of 20 March 1970 on the approximation of the laws of the Member States relating to measures to be taken against air pollution by emissions from motor vehicles (Official Journal EU L 76 of April 6, 1970, p. 1, as amended; Official Journal of the EU, Polish special edition, chapter 13, vol. 1, p. 64, as amended), Directive 1999/62 / EC of the Parliament Of the European Parliament and of the Council of June 17, 1999 on charging heavy goods vehicles for the use of certain types of infrastructure (Journal of Laws UE L of 187 of July 20, 1999, p. 42, as amended; Journal of EU Polish Special Edition, chapter. 7, vol. 4, p. 372, as amended), Directive 2005/55 / EC of the European Parliament and of the Council of September 28, 2005 on the type approval of heavy-duty vehicles and engines for them with regard to pollutant emissions (Euro IV and V) (Journal of Laws UE L 275 of 20.10.2005, p. 1, as amended) and Regulation (EC) No. 715/2007 Parliament of the European Parliament and of the Council of 20 June 2007 on the type approval of motor vehicles with regard to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information (OJ Of UE L 171 of June 29, 2007, p. 1, as amended d.).
Permissible total weight including the permissible total weight of the trailer (semi-trailer).

ViaTOLL fees are calculated on the basis of the above-mentioned rates, the system calculates the fee for the user and sends information about the amount of the fee, and then a debit note is issued if the user uses the eNOTA portal

ViaTOLL fees and tax deductible costs

In order for the cost to be included in company costs, it must meet the conditions described in Art. 22 sec. 1 of the PIT Act, namely expenses should be incurred in order to achieve income, maintain or secure the source of income. At the same time, the expenses listed in Art. 23 of the Act (this is a catalog of non-tax deductible expenses). Analyzing the content of Art. 23, it can be noticed that the expenses incurred for the use of the toll motorway were not indicated there. Therefore, an entrepreneur who has paid viaTOLL fees as part of his business, e.g. in connection with traveling to the customer, may include their cost in tax costs.

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This is confirmed, inter alia, by the individual interpretation of the Director of the Tax Chamber in Bydgoszcz of November 28, 2011, ref. No. ITPB3 / 423-422b / 11 / MT, in which it was indicated that:

The electronic toll, which is the amount due for the use of certain national roads, as provided for in the Act on Public Roads, is the cost of running a business in the field of road transport with the use of lorries. Its incurring - as related to the provision of transport services by the Applicant - undoubtedly serves to obtain revenues from the business activity conducted by him. At the same time, this type of expenditure has not been excluded from the tax-deductible costs category pursuant to Art. 16 sec. 1 of the Corporate Income Tax Act. As a consequence, the electronic payment meets the substantive legal conditions for qualifying it as tax deductible costs within the meaning of Art. 15 sec. 1 of this act.

Thus, in the analyzed case, the electronic toll obtains the characteristics of a tax deductible cost at the moment of determining the amount of the toll due for journeys on national roads carried out in a given period, i.e. once the weekly settlement has been made.

How to include viaTOLL fees in the wfirma.pl system?

The note received from the eNOTA portal, which indicates the viaTOLL fee, is included in the wfirma.pl system by the following scheme: EXPENDITURE »ACCOUNTING» ADD »INVOICES (EXCLUDING VAT), where the type of expenditure is OTHER EXPENDITURE RELATED TO THE CURRENT USE OF THE VEHICLE. Then, on the basis of the note, complete the data in the expense adding window and select the vehicle to which the fee relates.